Poland: Proposed levy or advertising contribution, would apply for traditional and online advertising

Poland: Proposed levy or advertising contributions

A draft bill (posted on the website of the Ministry of Finance on 2 February 2021) would impose a new levy—referred to as an “advertising contribution” and intended to be similar to or a counterpart of a digital services tax.


The advertising contributions would be due from traditional and online advertisers, and the revenue from this levy would be intended to address the health-related consequences of the coronavirus (COVID-19) pandemic.

The proposal is pending consultation, and comments are due by 16 February 2021. Currently, the expectation is that these measures would be effective 1 July 2021.

Traditional advertising

As proposed, the levy on traditional advertising (such as advertising through television, radio, cinema, and outdoor advertising media) would be imposed if the value of the advertising exceeds PLN 1 million and would be imposed on advertising published in the press if the value exceeds PLN 15 million.

The basis for calculating the advertising contribution would be total revenue in a calendar year (defined as all proceeds from payments made for advertising services less value added tax (VAT) and excluding revenue from online advertising contributions).

The rate for the advertising contribution levy for television, radio, cinema, and outdoors media advertising would be 7.5% of the portion of the advertising contribution assessment basis that is less than PLN 50 million, and 10% of the excess of the advertising contribution assessment basis over PLN 50 million. Special rates of 10% and 15% apply with regard to the advertising contribution for “qualified goods” (such as certain medicinal products, dietary supplements, and sweetened beverages).

The rate of the levy if the revenue is from press advertising would be 2% (4% for qualified goods) of the portion of the advertising contribution assessment basis that is less than PLN 50 million, and 6% (12% for qualified goods) for the portion of the advertising contribution assessment basis exceeding PLN 50 million.

Once effective, traditional advertising contributions would be payable twice a year (25 July for the first half of the year and 25 January of the following year for the second half).

Online advertising contributions

The levy for online advertising contributions would apply to entities rendering online advertising services in Poland, if the following conditions are met:

  • Revenues of the service provider (or group of entities to which the service provider belongs) wherever earned, exceed €750 for the year, and
  • Revenues from the advertising services in Poland exceed €5 million for the year.

The rate of the levy would be 5% of the contribution assessment basis (determined to be the revenue earned from online advertising, wherever earned, multiplied by the percentage of the number of recipients located in Poland measured against the total number of recipients of the online advertising). For these purposes, revenue would be the proceeds from all types of payments made for the online advertising services less VAT.

The proposal defines what is online advertising (generally, every digital service that allows the service user to direct the advertising to the recipient and specifically by displaying or broadcasting the advertising in the form of sound or audio-visual material or any other digital service that is relevant to directing the advertising to the recipient), and it also defines when online advertising service is deemed to take place in Poland.

Once effective, online advertising contributions would be payable by 25 February of the year following the year for which the contributions would be due.

Read a February 2021 report [PDF 241 KB] prepared by the KPMG member firm in Poland

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